{"product_id":"value-added-tax-a-comparative-approach-hardback-9781107042988","title":"Value Added Tax; A Comparative Approach (Hardback) 9781107042988","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eValue Added Tax\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eA Comparative Approach\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cem\u003eThis book integrates legal, economic, and administrative materials about the value added tax to present the only comparative study of VAT law.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eAlan Schenk (Author), Victor Thuronyi (Author), Wei Cui (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781107042988, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 9 February 2015\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e576 pages, 1 b\/w illus.  23 tables  87 exercises\u003cbr\u003e22.9 x 15.2 x 3.2 cm, 0.88 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eThis book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e1. Introduction\u003cbr\u003e 2. Forms of consumption-based taxes and altering the tax base\u003cbr\u003e 3. Varieties of VAT in use\u003cbr\u003e 4. Registration, taxpayer, and taxable business activity\u003cbr\u003e 5. Taxable supplies of goods and services and tax invoices\u003cbr\u003e 6. The tax credit mechanism\u003cbr\u003e 7. Introduction to cross-border aspects of VAT\u003cbr\u003e 8. Timing and valuation rules\u003cbr\u003e 9. Zero rating and exemptions and government entities and nonprofit organizations\u003cbr\u003e 10. VAT evasion and avoidance\u003cbr\u003e 11. Gambling and financial services (other than insurance)\u003cbr\u003e 12. Insurance\u003cbr\u003e 13. Real property\u003cbr\u003e 14. An anatomy of China's VAT\u003cbr\u003e 15. Interjurisdictional aspects of VAT in federal countries and common markets.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Taxation \u0026amp; duties law [\u003ca title=\"See our other books on Taxation \u0026amp; duties law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20\u0026amp;%20duties%20law%20%5BLNU%5D%22\"\u003eLNU\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46265543655704,"sku":"9781107042988","price":109.19,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9781107042988i.jpg?v=1692024087","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/value-added-tax-a-comparative-approach-hardback-9781107042988","provider":"Freshly Printed Books","version":"1.0","type":"link"}